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← Bulldog Rescue & Re-Homing Trust

2025-03-31-accounts

Bulldog Rescue and Re-homing Trust

Annual Report and Financial Statements for the year ended 31 March 2025

Registered Charity no. 1115009

Company No. 05664557

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Company information

Company registration number 05664557
Registered Charity number 1115009
Registered office Little Knowlton
Carron Lane
Midhurst
West Sussex
GU29 9LD
Directors D Sahasra (Chair)
SJ Barber FCA
VJ Collins-Nattrass
ML Chandler (appointed 29 October 2025)
NS Hacke
SJ Warby (appointed 29 October 2025)
SJ Williamson (appointed 29 October 2025)
Company secretary TA Holmes
Independent examiner RT Pullen ACMA
107 Winchester Road
Four Marks
Alton
Hampshire
GU34 5HU

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Index

Report of the Board of Trustees 3 Statement of Trustees’ responsibilities 13 Independent examiner’s report 14 Statement of financial activities Balance sheet Principal accounting policies 17-19 Notes to the financial statements 20-24

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Report of the Board of Trustees

The Trustees present their annual report and financial statements for the year ended 31 March 2025. This report has been prepared in accordance with the Charities SORP (FRS 102).

Bulldog Rescue is committed to the re-homing of bulldogs which, for whatever reason, can no longer stay with their current owners. We are not a "dogs’ home" or a "shelter" and our network of volunteers covers England and Wales.

Bulldog Rescue is an official Bulldog Rescue and Re-homing service for Great Britain. Overseen by Chief Executive, Tania Holmes, from West Sussex, the charity covers England and Wales with a network of foster homes and volunteers, making sure that when a bulldog needs a new home, he/she is found somewhere which is exactly the right home for him/her.

This is the annual report of the Board of Trustees and covers the twelve months ended 31st March 2025. The organisation is a company limited by guarantee and a registered charity. It is registered as Bulldog Rescue and Re-Homing Trust and uses the working name Bulldog Rescue.

The members of the company are the same as its trustees. The company is established under a Memorandum of Association which sets out the objects and powers of the charitable company and is governed under its Articles of Association.

The board is responsible for the oversight of the management of all the affairs of the charity. It seeks to ensure that all activities are within UK law and come within agreed charitable objectives. Our work includes setting strategic direction, agreeing on the financial plan, the disaster recovery plan, and ensuring that activities are carried out within agreed governance frameworks.

The mission of Bulldog Rescue is:

• to promote responsible dog ownership amongst those who own a pure-bred bulldog;

• to ensure that all those who can no longer keep their bulldog for whatever reason, have the option of safely placing their dog in a vetted pet home;

• to ensure a place of safety is available to all bulldogs whose owners can no longer cope or look after their dogs properly;

• to be available to offer unbiased breed advice to all those who own a pure bred bulldog; and

• to educate bulldog owners in the hope that bulldogs in the future can be free from cruelty, abuse or neglect.

The Re-homing Service offered by Bulldog Rescue

Due to the large number of dogs that owners have asked to re-home, we are using the ‘stay with owners whilst we find the right home’ basis more; this avoids taking up a foster space which is needed for rescued dogs that are homeless. This has proved very popular and enables the new owners and the old ones to meet, and many great homes have been found using this basis. This approach is better for the dogs as they avoid the upheaval of moving into a temporary foster situation. This of course can only be done with thorough temperament testing which is carried out by experienced volunteers during the home visit.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Head Office

Bulldog Rescue has been in existence as an unregistered association for over 45 years and has been in its current form since 2001. It became registered as a charity in April 2006. It is administered by Tania Holmes and her husband, David, from their home in Midhurst, West Sussex.

Tania Holmes (CEO) is a part-time member of staff; besides her paid hours she does a large amount of unpaid overtime voluntarily and is on call 24/7 for emergencies. David Holmes remains a volunteer and neither he nor Tania claim expenses.

The Kennels that we have at Midhurst are maintained to a high standard by a Kennel maid employee, and Tania.

We continue to participate in helping young people undertake their Duke of Edinburgh Award or work experience, and the Rescue is pleased to offer placements and education to young people interested in animal care.

Kennel maintenance at Midhurst

There is continued improvement and updating work done at the kennels throughout the year. We have a fully working bathroom/grooming room on site and a second-hand shed used for storage; we continuously need to spend on maintenance. We have a small retail area attached to the block which doubles as an office and a waiting area for visitors. We have plans under way to renew and upgrade the Kennel’s floors, in the next financial year.

We operate with 5 foster kennels plus a quarantine pen for new arrivals and a fully equipped sick bay for dogs undergoing serious treatment or recovering from surgery; both are monitored by CCTV.

Security measures are in place, and the kennels and surrounding area are under constant recording.

Tania has a part time Kennel Maid, which allows her to free up more time to concentrate on management and running the kennels. She now has more time to do the work in the office and provide advice via the charity’s helpline. We are also piloting a new call handler trial, where Volunteers will man the phones, with whatever spare time they can give, to free up more time for Management. Tania also maintains the website and runs fundraising events/competitions online. We have plans for a Fundraising committee, to allow more time given to increase fundraising, and hopefully raise much needed money. Tania continues to work a rota so immediately everyone knows who is working that day which ensures that the rescue is always fully covered.

Tania continues her support system for the volunteers’ mental health, which aims to combat compassion fatigue which can affect the health of those working within the stresses of animal welfare. This role is overseen by our Mental Health First Aider Deva Sahasra (Chairman and Trustee). Tania is the co-ordinator of the Bulldog Breed Council Education Committee, and her knowledge and input are helping to educate owners before they need Rescue services.

Much education is needed to try to get the public to fully understand the commitment they need to make when buying a dog of any breed, and encouragement is given to research where to obtain a healthy bulldog and avoid buying a puppy bred to meet a demand for fashion-driven traits.

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

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Employees

The ever-increasing number of dogs coming into rescue and the volume of help required by people seeking to re-home their bulldog means the Charity could not function efficiently without the following invaluable part-time employees.

Lana Alliston whose role is Re-homer, uses the computerised Anilog system. Lana is a part-time employee engaged in matching dogs that are offered on our website to the most suitable applicant to ensure they find the perfect home.

Georgia Burton whose main role is co-ordinating the movement of the dogs and enlisting and managing the volunteers. Her workload is huge; she does as many hours as possible voluntarily extra to her paid ones, and donates her expenses back to the Rescue.

The following are key unpaid volunteers who are indispensable to the smooth running of the charity:

Michelle Woodman (former Chairman/Trustee and unpaid volunteer) has undertaken a huge amount of office administration work besides her normal fostering of dogs with special needs and, as in previous years, she has donated her time to the charity.

Helen Osbourne and Jaynie Roberts voluntarily co-ordinate the Fundraising Auction which supports our efforts to deal with ever-increasing veterinary bills.

Karen Carter helps with the smooth running of the Kennels. She works 2 paid days and 1 voluntary day on a part-time basis.

Anilog

An essential element to the smooth running of the Rescue is the use of Anilog, a professional kennel/rescue management system which has now been in place for 12 years, enabling all the management staff access to all the records online 24/7.

One of the main advantages of this system has been to speed up the re-homing process, as prior to this every application for a dog had to be read and assessed but now the comprehensive questionnaire that all potential adopters complete ensures that matched candidates are immediately short-listed, enabling our re-homer to process more efficiently. This system generates emails to match owner criteria to any new dog listed, so providing maximum exposure to gain the most ideal home is in place.

Anilog is also being used to keep track and maintain contact with the dogs adopted, sending a neutering voucher, and checking at 1 month, 6 months, and 1 year to make sure all is well with the dogs and contact is maintained.

Anilog is used to keep the correct medication records for VPS products under VMD requirements. The kennel is a VMD registered premises.

Full records, including every step of a dog’s contact with us, including intake and medical records, are recorded in the system; all dogs are numbered on arrival, so it is possible to chart their journey throughout the process.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Telephone system

We have an efficient telephone system that makes it easy for us to be contacted. Calls are also recorded which can be helpful in cases involving owner disputes.

Qualifications

Tania is AMTRA (Animal Medicines Training Regulatory Authority) qualified and a C-SQP (Suitably Qualified Person) which helps the charity to reduce the impact of veterinary bills as many common problems can be dealt with by the medicines she can dispense under her licence. We continue to advertise the Bulldog Clinic to generate further revenue to help with the running costs.

Associations

The associations of which we are members are:

Review

While awaiting re-homing, Bulldog Rescue tries to foster as many dogs as possible in a home with our volunteers, as this makes temperament testing much more reliable. We do also use our own kennels at Midhurst where Tania takes care of them.

Unfortunately, the number of dogs requiring help is rising; fewer people are prepared to hold on to their dogs whilst they are being found new homes and are eager to pass them into the care of the rescue. This is the ninth year we have made this observation as people are often not prepared to wait for a space in foster or keep the dogs whilst we find new owners.

Often people who change their minds about dog ownership seek to pass their dog to a family member or friends, and sadly we often get these dogs after several homes. People often take on dogs without fully realising the extent of the commitment required; Bulldog Rescue prides itself on fully checking out the homes and the expectations of potential adoptions and has a minimal failure rate.

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

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Review (continued)

Bulldogs no longer retain a significant cash value. Sadly there are so many unwanted Bulldogs; they are found in many rescues, and internet selling sites. Internet selling has made it considerably more difficult to re-home our dogs, as it is most often a cheaper and quicker way of obtaining a Bulldog. Obviously this type of irresponsible re-homing is resulting in many Bulldogs being put into unsuitable homes.

We are still affected by the Covid-19 stay-at-home restrictions. This led to more dogs being bred and sold. As working patterns returned to normal, more dogs have come into rescue. This, combined with the cost of living crisis and increasing vet bills, has seen all rescues overwhelmed.

There are still, unfortunately, fashion trends which are still encouraging bad practice among certain breeders. The breeding of unusual so called ‘exotic’ bulldogs mean the market is still quite flooded with poorly bred variants bred for fashion, by colour and coat texture. It is essential future owners do their homework before buying a puppy; better still if they could see what the dogs waiting in rescues can offer as this would help the situation across the country.

Veterinary practices seem to be running with an increasing focus on profitability; and sadly, the dogs Bulldog Rescue are seeing need more treatment and care before they can be re-homed because owners are struggling to cover veterinary fees. The time has long gone where we just had to temperament test, cut nails and bath them; some of the dogs are in desperate need of extensive (and expensive) veterinary treatment, and this is reflected in the figures we spend on veterinary care. The cost of living crisis and constantly increasing veterinary fees has led to fewer people wanting dogs.

We still re-home only pure-bred Bulldogs. Coloured dogs that are registered by the KC are technically still Bulldogs as they have pedigrees. A high number of these coloured dogs have found themselves in bulldog rescues throughout the UK.

Despite the Kennel Club’s refusal to register Merle bulldogs on health grounds, this is still the fastestgrowing area of dogs being sold as rare and regarded as something special; this continued through 2024/25. We expect that when some of the health issues arise, we will be asked to help these poor dogs. They are usually registered not as Merle but as one of the colours in the standard.

The KC has set up a department that deals with incorrect registration in the hope of reducing these dogs fraudulently claiming to be KC registered. More public education is needed to make it clear that these dogs are not purebred bulldogs.

In the past, we had a lot of older dogs, but increasingly we feel society has become more ‘throw-away’ in nature, and the number of younger dogs coming into the Rescue is increasing.

There is also an increased volume of younger dogs being put into rescue because of aggression between family dogs in the home; not all Bulldogs like sharing their home. This has become a common reason that dogs need to be moved into rescue at short notice.

Rental properties that will accept pets have become harder to find, even though a new law has been introduced to enable more people to keep pets in rental properties. We are yet to see what impact this will have to rescues.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Review (continued)

The changes brought into Animal Welfare back in 2018 resulted in more dogs being re-homed by breeders as restrictions were introduced on the number of dogs kept in breeding establishments. This has increased the numbers needing re-homing after breeding has finished.

The Covid-19 lockdown changed many of the ways the new welfare rules were applied to protect breeds. We at BDR continue to monitor this situation carefully as this will affect all breeds and we are concerned that enough homes will be able to be found for these dogs; we noted this in previous years and sadly we are seeing this prediction come true.

Veterinary bills are also affecting the way people wishing to re-home a bulldog are looking at our dogs. The changing requirements of families looking to re-home a dog means that they are very aware of the costs a needy dog might incur at the vets; people applying for bulldogs do not want dogs with problems and although we rarely see a bad breather, skin problems continue to be an issue in the breed as do problems with ears and eyes. These are not cruelty reasons but neglect and lack of education. Bulldog Rescue really tries to educate and help owners with its online Supporters Group, giving advice 24/7. Demand for bulldogs is very low and dogs that have any ongoing health issues are not being taken on.

The public buying dogs need to be aware that DNA testing for colour is NOT health testing.

In light of the increase in CNR (Colour Not Recognised) dogs, we launched a campaign at Crufts in April 2018 asking the Kennel Club to help us. Known as Trevor’s Treaty after Trevor the 3 footed Lilac Bulldog who was in our care, it had 15 Breed Clubs and Rescues on board and a letter signed by 2,025 people was sent to the Kennel Club. 7 years on we have seen no progress in helping this situation to help us deal with these issues.

We operate a no-destruction policy, except in cases of temperament failure and severe or terminal illness. This aspect of our work is still the most heartbreaking and is never taken lightly. Knowing a dog bites people is still the only reason Bulldog Rescue would ever refuse to re-home a dog, although we do sometimes offer to take the dog to euthanise if we feel it is a public danger or think that the owner is not likely to comply with the advice given. We are very lucky our ‘oldies’ are given the opportunity to be cared for, as we have several volunteers who have taken on these dogs undertaking to care for and feed them until the end of life. The Charity picks up the veterinary bills which can be considerable amounts as sadly the high need for vets’ bills puts people off adopting these oldies. We do offer a sponsorship scheme so donors can help a particular dog’s future care.

The Chairman Michelle continues to give a home to epileptic dogs and has nursed them and given them a chance at a normal family life. This is wonderful and her advice on managing this condition is offered to any owners receiving this diagnosis. This helps to make the Rescue a main point of contact for troubles and situations, and with our support helps owners to keep their dogs longer.

We continue the loan scheme VFH (Veterinary Fees Help) repayments to replace our original outlay. This can be of help to many temporarily financially embarrassed owners whose vet’s bills have spiralled without warning. However we have had to put a cap on the amount as so many dogs need help, and the amount of available money does not go far enough to pay the new higher level of charges from veterinary practices.

This is a serious concern to the charity that this failsafe may not be replaced as fast as our demands for treatment are rising.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Volunteers

The volunteer network is the lifeblood of the charity and their work in collecting and fostering dogs, assessing potential new homes, and transporting dogs is key to the charity’s success. We have 120 volunteers. We have avoided the use of commercial kennels.

All prospective volunteers are interviewed by William Kralik and approved by the Volunteer Manager, Georgia Burton. Once accepted, they sign up for the Bulldog Rescue Volunteer Code of Conduct and Good Practice and are provided with a uniform shirt and identity badge. They all receive a full briefing about how to work most effectively for the charity. We maintain high expectations of those trusted and committed volunteers’ loyalty and respect for our confidentiality and Data Protection laws. We have appointed a Mental Health First Aider to provide support to the volunteers if needed.

There is also a written advice and practice handbook provided for referral to give the Charity a professional code they adhere to always, in all situations.

As there is always a shortage of volunteers in certain parts of the country, telephone interviews take place as and when needed. We are looking for experienced people in the breed, but we have strict criteria they must meet to become a volunteer, and we always need volunteers who can foster. Ideally, to avoid the expensive use of external boarding kennels (as we recognize the testing of temperament is most effective in a home situation) our aim is to get those fostered as soon as possible.

Georgia Burton continues in the role of Volunteer Co-ordinator, taking responsibility for contacting volunteers and arranging collections, transportation, and home checks.

Some volunteers do not claim mileage, some claim but donate it back to the Charity. Each year the trustees invite nominations for an award to be given to someone who has made an outstanding contribution to the welfare of the bulldog breed during the previous year. This gives us a chance to recognize people who are not part of our volunteer system.

Bulldog Rescue and Re-homing Trust Limited is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 29 November 2005. It is registered as a charity with the Charity Commission.

The charity is governed by its Board of Trustees who have met on average every month. These meetings have been held by webcam conference.

The Annual General Meeting is always held in person in accordance with our Articles of Association.

The meetings are attended by the Trustees with the Chief Executive in attendance together with other members of the management team. The Trustees consider the policies and strategic direction of the charity.

The board delegates all other operational and management matters to the Chief Executive. All decisions are recorded in the minutes of the meetings.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Trustees

The Trustees during the year were:

Michelle Woodman (resigned 9 September 2025)

Devayani Sahasra (Chair)

Vicky Collins-Nattrass

Kathryn Harrison (resigned 9 September 2025)

Roland Hough (resigned 19 September 2025)

Nicolas (Joe) Hacke

Simon Barber FCA (Treasurer)

Marie Chandler (appointed 29 October 2025)

Sara Warby (appointed 29 October 2025)

Sue Williamson (appointed 29 October 2025)

The Trustees seek to act independently and impartially with their sole interest being the furtherance of the charity’s objectives. Any potential conflict of interest is declared in advance of any agenda item, and, in such an event, an individual trustee may be excluded from the decision-making process.

Trustees were not remunerated for their work as Trustees, none claimed out of-pocket expenses to enable attendance at meetings, and those Trustees who were also volunteers were able to reclaim expenses incurred in the latter capacity.

Reporting on our activities

Trustees seek to go further than the minimum reporting required by the Charity Commission. The website www.bulldogrescue.org.uk, which is maintained by Tania Holmes, is a source of excellent up-to-date breed information as well as details of bulldogs seeking new homes, news on fundraising activities, and stories about dogs that have been re-homed. There are two Facebook pages: one for charity work, and a second one for Supporters and friends.

Kathryn Harrison (a Trustee until 9 September 2025) was our Funding Manger and Chairman of the Events Committee. Kath focused on raising funds from Charitable Trusts and Foundations.

This period has been difficult, but Kath managed to secure grants and donations from the following trusts, organisations, and individuals, including the following: Walker £300; Michael and Shirley Hunt £1,000; Animal Friends Insurance £5,000; Vodafone Charity match £350; Alice Noakes £1,500; Jean Sainsbury £5,000. These amounts alone total £13,150.

Kath was the distributor of the collection boxes - 186 collection tins are out on sites. Three registered charities rescue bulldogs in the UK, all vying for public supporters’ money, which makes raising funds harder.

The number of Brachycephalic breeds finding themselves in need of Rescue have increased over the last few years, and we are always looking for new ways to increase our revenue to match the demand.

Kath registers and keeps track of all the fund-raising events/walks by the general supporting public.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Financial responsibilities

The bookkeeping is undertaken by Tania Holmes who has implemented a new computerised programme enabling the balance of finances to be seen each quarter by the Trustees.

Our Treasurer Simon Barber FCA oversees the financial matters of the Charity.

Bulldog Rescue Online Auction

The Charity remembers and thanks former Trustee Jo Frew, for her inspirational idea to raise funds online via the Charity Facebook Page Auction. The auction now continues under the oversight of Helen Osbourne and Jaynie Reynolds. We gratefully acknowledge the time spent voluntarily by these ladies.

This source of income raised £32,383 (last year £35,162), a reduction of £2,779. This is used to support the vet fees and many special needs dogs which are highlighted during the year for appeals. Unfortunately, while this used to be enough to meet our vets’ bills, this no longer covers this requirement due to the increased level of veterinary fees across the country.

Prescription costs have been reduced by drugs being purchased online and this has achieved a significant overall saving. Veterinary costs are still the major expense of the charity. Many dogs come into the rescue requiring treatment before we can list them as being well enough to re-home.

Other fundraising

We highlight the Fundraising Activities and Events generated £57,858 (last year £47,757), a welcome increase of £10,101.

Bulldog Rescue and Rehoming are very grateful to the private fund raisers for holding these events which have become well-established annual events. Attendance by the public has slowed, no doubt due in part to the impact of the current economic situation on households, but these events are still very popular.

The main fundraising event run by the Charity continues to be the Annual Bulldog Picnic held at Lodsworth Village Hall, near Petworth, West Sussex on the first Saturday in September.

The Trust reported a net surplus for the year of £12,974 (2024: Deficit £79,948) and has bank and cash balances on 31 March 2025 totalling £113,623 (2024: £96,041).

Unfortunately, the repercussions of the COVID lockdown are still felt by many, if not all, rescue and welfare organisations in the UK, and the long-term effects of the pandemic continue to impact the way in which the Charity operated this financial year.

During the lockdown periods, people changed their behaviour and meeting up was not necessarily high on the priorities of owners. This continues to severely affect our ability to raise funds desperately needed to meet the ever-growing demand for our help. Due to the cost of living crisis many families are struggling with everyday living costs. There has been a noticeable change in attendance at all dog related events, and reports from the Breed Club shows that the number of exhibitors is at an all-time low.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Restricted and unrestricted funds

Funds are applied for the purpose for which the donor requests. On the rare occasions when this is not possible, with the donor’s permission, the funds are used to support the work of the charity more generally. General appeals for a specific purpose always bear a note to the effect that when enough funds have been raised to finance that need, the balance will be applied to the charity’s running costs.

Equal opportunities

We are committed to the principle and practice of equal opportunities and aim to apply equal opportunities principles to the recruitment of volunteers, the selection of foster and adoption homes and in the delivery of training and information.

During the year, Reg Pullen once again was re-appointed the charity’s independent examiner. His services are greatly appreciated - many thanks

The Trustees would like gratefully to acknowledge the tireless and invaluable work of Tania and David Holmes, Georgia Burton, Lana Alliston, Anna Strowger Chapman for her work on the supporters’ page and with missing dogs, all the volunteers, and the support and assistance of the many organisations and individuals who have helped Bulldog Rescue during the year. To all those who have contributed in any way to help the rescuing of bulldogs, fund raising, sponsorship and for stepping up to the mark whenever we made an appeal - thank you all!

On behalf of the Board of Trustees

Devayani Sahasra Chair

Date: 17 December 2025

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also the directors of Bulldog Rescue and Re-homing Trust for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our independent examiner

In so far as the trustees are aware at the time of approving our trustees’ annual report:

By order of the board of trustees

Devayani Sahasra Chair

17 December 2025

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Bulldog Rescue and Re-homing Trust

Financial statements for the year ended 31 March 2025

Independent examiner’s report to the Trustees and members of Bulldog Rescue and Re-homing Trust

I report to the Trustees on my examination of the financial statements of Bulldog Rescue and Re-homing Trust for the year ended 31 March 2025 which are set out on pages 15 to 24.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

R T Pullen ACMA

107 Winchester Road Four Marks Alton Hampshire GU34 5HU

Date: 17 December 2025

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Statement of financial activities

Unrestricted Unrestricted
funds funds
2025 2024
Note
£		 £
Incoming resources
Donations, legacies and grants 1 116,589 69,127
Charitable activities 1 98,625 95,070
Investment income 641 1,224
───────── ─────────
Total incoming resources 215,855 165,421
Resources expended
Expenditure on:
Fundraising and events 2 (3,166) (4,562)
Charitable activities 2 (199,715) (240,807)
─────── ───────
(202,881) (245,369)
─────── ───────
Net surplus/(deficit) 12,974 (79,948)
═════ ═════

All of the activities of the company are classed as continuing.

There are no gains or losses other than those recognised in the statement of financial activities for the current and prior year.

The accompanying accounting policies and notes form part of these financial statements.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Balance sheet
2025 2024
Note £ £
Fixed assets
Property, plant and equipment 6 - -
───────── ───────
- -
Current assets
Stock 1,178 1,064
Cash at bank and in hand 7 113,623 96,041
───────── ─────────
114,801 97,105
Creditors: amounts falling due within one year
Accrued expenses (6,222) (1,500)
───────── ─────────
Net current assets 108,579 95,605
───────── ─────────
Total assets less current liabilities 108,579 95,605
───────── ─────────
Net assets 108,579 95,605
══════ ══════
Represented by:
Accumulated fund (unrestricted) 9 108,579 95,605
───────── ────────
108,579 95,605
═══════ ══════

For the financial year in question the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act with respect to accounting records and for the preparation of the accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS102 SORP.

These financial statements were approved by the Trustees and authorised for issue on [date 2025] and are signed on their behalf by:

Devayani Sahasra

Chair

Company number 05664557 Registered Charity number 1115009

The accompanying accounting policies and notes form part of these financial statements.

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Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Principal accounting policies

Statement of compliance

Bulldog Rescue and Re-homing Trust is a company limited by guarantee which is incorporated in England and Wales. The Registered Office is Little Knowlton, Carron Lane, Midhurst, West Sussex GU29 9LD.

Basis of preparation of the financial statements

The Company’s financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011. The Company constitutes a public benefit entity as defined by FRS 102.

Basis of accounting

The financial statements have been prepared on a going concern basis under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The financial statements are prepared in pounds sterling which is the Company’s functional currency and rounded to the nearest £.

Going concern

The Trust reported a net surplus for the year of £12,974 and has bank and cash balances at 31 March 2025 totalling £113,623. The Trustees are of the view that the Trust has sufficient resources to enable it to continue to meet its liabilities for a period of at least 12 months from the date of approval of these financial statements, and that on this basis the charity is a going concern.

The principal accounting policies of the company are set out below.

Cash flow statement

The Company meets the definition of a qualifying entity under FRS102 and has therefore taken advantage of the disclosure exemptions available to it in respect of the presentation of a cash flow statement.

INCOME

Revenue recognition

Revenue is included in the Statement of Financial Activities (SoFA) when:

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).

In the case of performance related grants, income is only recognised to the extent that the Charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.

Legacies

Legacies are included in the SoFA when receipt is probable; that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the Charity or have been met.

18

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Principal accounting policies (continued)

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in ‘Income from other trading activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against ‘Income from other trading activities’ and the proceeds from sale are also recognised as ‘Income from other trading activities’.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report.

Income from bank interest

This is included in the accounts when receipt is probable, and the amount receivable can be measured reliably.

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

19

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Principal accounting policies (continued)

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP.

ASSETS

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year, and cost at least. They are valued at cost.

The depreciation rates and methods used are as follows:

Kennels - 8 years straight line Van - 4 years straight line

Stocks

Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.

20

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Notes to the financial statements

1 Analysis of income

Donations and legacies:

Donations and legacies:
2025 2024
£ £
Donations 48,016 58,827
Grants 13,573 10,300
Legacies 55,000 -
───────── ─────────
116,589 69,127
═══════ ══════
Charitable activities:
2025 2024
£ £
Adoption fees 7,431 10,448
Adopter registration fees 953 1,703
Online auction 32,383 35,162
Fundraising and other activities 57,858 47,757
───────── ─────────
98,625 95,070
═══════ ══════
Donations include the following amounts received from clubs and societies:
2025 2024
£ £
Birmingham and Midland Counties Bulldog Club - 100
London Bulldog Society 100 517
East Midlands Bulldog Club - 300
Bulldog Club of Scotland 100 -
British Bulldog Club 300 -
Bath and Western Counties Bulldog Club - 10
Northumberland Bulldog Club 100 -
───────── ─────────
600 927
══════ ══════

21

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Notes to the financial statements (continued)

2
Analysis of expenditure
2025 2024
£ £
Expenditure on raising funds Note
Fundraising and events costs 36 3,083
Cost of merchandising items 3,130 1,479
─────── ───────
3,166 4,562
═════ ═════
2025 2024
£ £
Expenditure on charitable activities
Veterinary bills 108,970 120,822
Insurance 2,947 654
Travel and telephone 4,503 16,832
Postage, printing and stationery 2,151 6,819
Supplies including dog food 6,931 12,530
Staffing costs 3 48,929 59,067
Administration and website 5,822 9,535
Utilities and property costs 3,494 659
Boarding fees - 504
Motor vehicle costs 5,012 4,207
Bank charges and fees 1,034 1,756
Sundry costs including subscriptions 1,156 1,343
Kennel maintenance and repairs 8,766 6,079
Depreciation 6 - -
──────── ────────
199,715 240,807
══════ ══════

22

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Notes to the financial statements (continued)

3 Particulars of employees

The average monthly number of staff employed by the company during the financial year amounted to:

2025 2024
Number Number
Number of operational staff 2 2
Number of administration staff 1 1
──── ────
3 3
════ ════
The aggregate payroll costs of the above were:
2025 2024
£ £
Wages and salaries 46,905 54,916
Social security costs 2,024 4,151
─────── ───────
48,929 59,067
═════ ═════

4 Directors

None of the Directors/Trustees of the Company received any remuneration during the year (2024: £nil).

Key management personnel

The remuneration of key management personnel other than the directors of the Company amounted to £16,988 (2024: £22,090).

5 Corporation tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

23

Bulldog Rescue and Re-homing Trust Financial statements for the year ended 31 March 2025

Notes to the financial statements (continued)

6 Property, plant and equipment

6
Property, plant and equipment
Kennels and
van Total
£ £
Cost or valuation
At 1 April 2024 24,081 24,081
Additions - -
─────── ─────────
At 31 March 2025 24,081 24,081
═════ ═════
Depreciation
At 1 April 2024 24,081 24,081
Charge for the year - -
─────── ───────
At 31 March 2025 24,081 24,081
═════ ═════
Net book value
At 31 March 2025 - -
═════ ═════
At 31 March 2024 - -
═════ ═════
7
Cash at bank and in hand
2025 2024
£ £
Bank – current account 35,405 17,396
Bank – deposit account 75,336 76,224
Petty cash and Paypal account 2,882 2,421
───────── ───────
Cash at bank and in hand 113,623 96,041
══════ ═════

8 Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 33. Remuneration of key management personnel is disclosed in note 4 above.

24

Bulldog Rescue and Re-homing Trust

Financial statements for the year ended 31 March 2025

Notes to the financial statements (continued)

9 Accumulated fund

2025 2024
£ £
Balance brought forward 95,605 175,553
Surplus/(deficit) for the financial year 12,974 (79,948)
─────── ───────
Balance carried forward 108,579 95,605
═════ ═════
10
Financial instruments
2025 2024
£ £
Financial assets measured at face value
Bank and cash balances 113,623 96,041
═════ ═════
Financial liabilities measured at undiscounted amount payable:
Trade and other creditors (excluding deferred revenue) (6,222) (1,500)
═════ ═════